I don't buy the too big to be punished. If regulation agenencies can approve/deny a corporate merger/sale/etc, I think they should have the power to force change. Rarely, is it the rank and file employees causing the mischief. As the C-suite employees and possibly the board of directors, it is the job responibilities to be responsible. In these situations, why not have the regulators come in and force a leadership change? If one particular individual is more responsible than others, why not ban them from holding leadership positions in the future? Other industries have similar punishments. Allow the company to stay alive under new management.

Too big to punish is quite frankly just laughable.